Determination of SME Tax with Naïve Bayes Method

The level of compliance of SMEs taxpayers should be addressed by the Regional Development Planning Authority (BAPPEDA). From field observations, one of the tasks of the Regional Technical Implementation Unit BAPPEDA UPTD in Central Bandung Region is to identify taxpayers of SMEs actors in the region. Most of the SMEs business actors in central Bandung do not know the business category and therefore do not understand the level and percentage when paying the tax rate. The head of BAPPEDA UPTD in Central Bandung Region hopes his unit can address these issues according to organizational functions in technical implementation. It is very appropriate to build a web-based taxpayer determination system using naive Bayes method because we can understand the nature of taxpayer problems generated by SMEs actors in Central Bandung. The results of this study determined variables to provide an understanding of tax rate payments according to the size of the SMEs actor’s business. The created system can meet the expectations of the person responsible for the BAPPEDA UPTD Central Bandung Area, depending on the organizational capabilities of the technical implementation. The classification function is the result of using the naive Bayesian method in the calculation process to determine SMEs taxpayers.